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Bombay High Court Upholds Interest on Delayed Gratuity Under Section 8 of Payment of Gratuity Act, 1972 — Employer's Dispute Over Quantum Does Not Justify Withholding Payment Beyond Prescribed Period.

The judgment concerns two writ petitions arising from an order dated 27/02/2017 passed by the Assistant Labour Commissioner (Central), Nagpur, acting ...

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High Court of Bombay hears writ petition challenging constitutional validity of Section 48(5) of MVAT Act, 2002 on input tax credit set-off — Petitioner seeks reading down of 'actually paid' to 'ought to have been paid'

The writ petition under Article 226 of the Constitution of India was filed by a partnership firm registered as a dealer under the Maharashtra Value Ad...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Bombay High Court Upholds Continuity of Service for Gratuity Calculation in Cross-Border Employment Transfer. Employer Liable for Gratuity for Entire Service Period Including Foreign Assignment Under Payment of Gratuity Act, 1972.

The judgment involves cross petitions filed by Mercedes-Benz India Pvt. Ltd. (employer) and its ex-employee, Mr. Noshir Nani Desai, challenging an ord...

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Bombay High Court Allows Gratuity Petition with Weekly Holidays Counted as Worked Days and Interest at 10%. Employee entitled to additional gratuity based on retrospective pay revision and interest for delayed payment under Payment of Gratuity Act, 1972.

The petitioner, Baban S/o Rama Khakale, a retired employee of Maharashtra State Farming Corporation Ltd., filed a writ petition challenging the judgme...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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High Court of Karnataka Hears Regular First Appeals Against Decree for Specific Performance — Trial Court Decree Granting Specific Performance and Cancellation of Sale Deed Under Challenge. The Court Reserved Judgment; Outcome Not Stated in This Excerpt.

These two regular first appeals arose from the judgment and decree dated 30.06.2015 in O.S.No.594/2005 passed by the XI Addl. City Civil Judge, Bengal...

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Bombay High Court Allows Plaintiff's Summary Suit for Recovery of Contractual Payment in Earth Filling Work Dispute. Court holds that plaintiff proved contract and performance, and defendant failed to prove defence of poor quality or inflated claims.

The plaintiff, Mrs. Prabha P. Shenai, carrying on business as a proprietress in civil construction works under the name M/s. Sterling Engineering Co.,...

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Bombay High Court Dismisses Petition Challenging Order to Deposit Water Charges Arrears Under Order XV-A CPC in Landlord-Tenant Dispute. Consent Terms and Lease Deed Interpretation Confirm Tenant's Liability for Water Charges Despite Claim of Lessor's Responsibility.

The petitioners, Nikhilesh Keshrichand Jhaveri and others, challenged the judgment and order dated 12 July 2021 passed by the Appellate Bench of Small...